Which of the following accounts would NOT appear in a trial balance?

Which of the following accounts would NOT appear in a trial balance?

Step 1: Understand what a trial balance is. A trial balance is a list of all the accounts in the general ledger with their balances.
Step 2: Identify the types of accounts that appear in a trial balance. These include assets, liabilities, equity, revenues, and expenses.
Step 3: Recognize that an Income Statement is a financial statement that summarizes revenues and expenses over a period of time.
Step 4: Realize that the Income Statement itself is not an account; it is a report that shows the results of operations.
Step 5: Conclude that since the Income Statement is not an account, it would NOT appear in a trial balance.

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